What is the HSN Code for Copper Wire?
Copper wire is a key input in electrical wiring, motors, transformers and many other industrial products. Under GST it is classified based on whether the wire is bare copper or insulated for electrical use. Bare copper wire appears under the chapter for copper and articles of copper, while insulated copper wire generally comes under the chapter for insulated wires and cables.
Correct HSN classification is important because many businesses deal both in bare copper wire and finished insulated cables. Since the codes and descriptions are different, invoices and records should clearly mention whether the product is bare copper wire, insulated electrical wire or scrap copper arising from cutting and stripping.
How Copper Electrical Wire is Classified under HSN
Bare copper wire that has not yet been insulated usually falls under the heading for copper wire. This heading covers wire made of refined copper or copper alloys in various gauges. Such products are commonly sold to cable manufacturers, transformer manufacturers and industrial users who further process the wire.
Once copper wire is insulated with PVC or other materials and is ready for installation as an electrical conductor, it is classified under the heading for insulated wires and cables. This heading covers building wires, flexible cables, automotive cables and many other varieties. The sub heading depends on voltage rating, number of cores and other technical features.
Copper Wire HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 15 | Guide to HSN Section 15 | BASE METAL & ARTICLES OF BASE METAL |
| 16 | Guide to HSN Section 16 | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 74 | Copper & Similar Articles | Copper and articles thereof |
| 85 | Electrical Machinery Equipment | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 74081110 | Plasticized PVC (≥6% Plasticizers) | 18% |
| 74081190 | Other Refined Copper (>6mm Cross-Section) | 18% |
| 74081910 | Of refined copper : Other : Copper weld wire | 18% |
| 74081920 | Of Polyethylene Or Polypropylene | Other | 18% |
| 74081990 | Of Refined Copper | Other | 18% |
| 74082110 | Brass Rods (> 6 mm) | 18% |
| 74082190 | Copper alloys: Copper-zinc base alloys (brass) | 18% |
| 74082210 | Silver Plated Copper Flattened Wire (Lametta) | 18% |
| 74082220 | Other Copper-Nickel Alloy Wire (>6mm) | 18% |
| 74082290 | Cupro-Nickel Alloys | 18% |
| 74082910 | Wire of bronze and similar alloys | 18% |
| 74082990 | Of copper alloys : Other : Other | 18% |
| 85441110 | Winding Wire | Of Copper| Enamelled | 18% |
| 85441190 | Winding Wire | Of Copper| Other | 18% |
| 85441910 | Winding Wire | Other | 18% |
| 85441920 | Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN)) | 18% |
| 85441930 | Winding Wire | Other | 18% |
| 85441990 | Winding Wire | Other | 18% |
| 85442010 | Co-axial cable and other co-axial electric conductors: Co-axial cable | 18% |
| 85442090 | Co-axial electric conductors: Other | 18% |
| 85443000 | Ignition Wiring Sets (Vehicles/Aircraft/Ships) | 18% |
| 85444111 | Other Telephone Cables (<= 80V, with connectors) | 28% |
| 85444119 | Paper Insulated Electric Conductors (<= 80V, with connectors) | 28% |
| 85444120 | Plastic Insulated Electric Conductors (<= 80V, with connectors) | 28% |
| 85444130 | Rubber Insulated Electric Conductors (<= 80V, with connectors) | 28% |
| 85444140 | Other Electric Conductors (<= 80V, with connectors) | 28% |
| 85444190 | Insulated cable <=80V, conn. | 28% |
| 85444210 | Insulated Electric Conductors Copper | 18% |
| 85444220 | Other Insulated Electric Conductors Copper | 18% |
| 85444230 | Insulated Electric Conductors Aluminium | 18% |
| 85444290 | Dry Core Paper Insulated Telephone Cables (<= 80V, without connectors) | 18% |
| 85444291 | Paper Insulated Telecom Conductors | 18% |
| 85444292 | Plastic Insulated Telecom Conductors | 18% |
| 85444293 | Rubber Insulated Telecom Conductors | 18% |
| 85444299 | Other Insulated Electric Conductors | 18% |
| 85444910 | Paper Insulated Electric Conductors (≤1000V) | 18% |
| 85444911 | Other Telephone Cables (<= 80V, without connectors) | 18% |
| 85444919 | Other Electric Conductors (<= 80V, without connectors) | 18% |
| 85444920 | Plastic Insulated Electric Conductors (≤1000V) | 18% |
| 85444930 | Rubber Insulated Electric Conductors (≤1000V) | 18% |
| 85444990 | Paper Insulated Electric Conductors (80V-1000V, with connectors) | 18% |
| 85444991 | Paper Insulated Telecom Conductors | 18% |
| 85444992 | Plastic Insulated Telecom Conductors | 18% |
| 85444993 | Rubber Insulated Telecom Conductors | 18% |
| 85444999 | Other electric conductors | 18% |
| 85445110 | Plastic Insulated Telecom Cables (80V-1000V, with connectors) | 18% |
| 85445120 | Other Plastic Insulated Electric Conductors (80V-1000V, with connectors) | 18% |
| 85445130 | Rubber Insulated Telecom Cables (80V-1000V, with connectors) | 18% |
| 85445140 | Other Rubber Insulated Electric Conductors (80V-1000V, with connectors) | 18% |
| 85445150 | Other Electric Conductors (80V-1000V, with connectors) | 18% |
| 85445190 | Paper Insulated Electric Conductors (80V-1000V, without connectors) | 18% |
| 85445910 | Plastic Insulated Telecom Cables (80V-1000V, without connectors) | 28% |
| 85445920 | Other Plastic Insulated Electric Conductors (80V-1000V, without connectors) | 28% |
| 85445930 | Rubber Insulated Telecom Cables (80V-1000V, without connectors) | 28% |
| 85445940 | Other Rubber Insulated Electric Conductors (80V-1000V, without connectors) | 28% |
| 85445950 | Other Electric Conductors (80V-1000V, without connectors) | 28% |
| 85445990 | Lead Battery Plates/Lugs Scrap | 28% |
| 85446010 | Plastic Insulated Electric Conductors for Voltage >1000 V | 18% |
| 85446020 | Other Electric Conductors Over 1000 V: Plastic Insulated | 18% |
| 85446030 | Rubber Insulated Electric Conductors over 1000 V | 18% |
| 85446090 | Electric conductors >1000 V | 18% |
| 85447010 | Porcelain Post Insulators: Voltage 6.6 kV to 11 kV | 18% |
| 85447090 | Optical Fibre Cables | Other | 18% |
* GST rates may vary based on the latest GST notifications and amendments
The Importance of Correct Copper Wire HSN Code for GST
Using the correct HSN code for copper wire ensures that GST is charged at the correct rate and that buyers can claim input tax credit without difficulty. Wrong classification can create mismatches between purchase and sales records and may result in objections from the tax department during audit.
Businesses dealing in copper wire should maintain detailed product masters that define description, size, type of insulation and applicable HSN code. Where both bare copper wire and insulated cables are sold, separate codes and descriptions should be used in billing software so that reports and GST returns remain accurate.
GST on Copper Wire Products and Their Taxation
Under GST copper wire and copper cables usually attract the standard GST rate for industrial goods. This rate applies both to domestic production and to imported material. Input tax credit is generally available to businesses that use copper wire in further taxable supplies such as manufacturing of finished electrical equipment.
When copper wire is exported or supplied to a special economic zone, zero rated supply provisions may allow the supplier to export without payment of tax against bond or to export on payment of tax and claim refund. In all such cases correct HSN classification remains important for smooth processing of refunds and claims.
I’m CA Mohammad Abid Khan, a Chartered Accountant based in Varanasi with 10 years of experience. I specialize in GST and Income Tax, helping individuals and businesses stay compliant and optimize their taxes. I hold B.Com and M.Com degrees and enjoy simplifying finance through practical, easy-to-understand content.
Frequently Asked Questions
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What is the HSN code for copper wire?
Bare copper wire that is not insulated is generally classified under HSN 7408 as copper wire. Insulated copper electrical wires and cables used for wiring and installations are usually classified under HSN 8544. Copper wire scrap and waste generated during cutting or stripping normally fall under HSN 7404.
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Are copper electrical wires classified differently under HSN?
Yes. Bare copper wire and insulated copper electrical wire come under different HSN headings. Bare copper wire is generally covered under HSN 7408, which deals with copper and articles of copper. Once the wire is insulated with PVC or other material and ready for electrical installation, it is typically classified under HSN 8544 for insulated wires and cables.
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How does the HSN code for copper wire affect GST calculation?
The HSN code decides which GST rate applies and how the item is reported in GST returns. Copper wire, insulated cables and copper scrap are usually charged at the standard GST rate for industrial goods, which is commonly 18 percent. Using the correct HSN code helps apply the right rate, avoids mismatches between purchase and sales records and makes input tax credit claims smoother.
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Can HSN codes vary based on wire gauge or thickness?
Basic HSN classification for copper wire is based mainly on whether the wire is bare, insulated or scrap. Within these headings, sub headings can differ based on gauge, thickness, voltage rating and number of cores, especially for insulated cables. However, the main HSN heading remains in the same range, such as 7408 for bare wire and 8544 for insulated electrical wires and cables.
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What is the impact of GST on copper wire importation?
When copper wire or cables are imported, the same HSN codes are used for customs and GST purposes. GST at the applicable rate, usually the standard industrial rate, is charged along with customs duties. Registered businesses can normally claim input tax credit on this GST when the copper wire is used for further taxable supplies, such as manufacturing electrical equipment, provided the classification and documentation are correct.